YPF SOCIEDAD ANONIMA (ifrs-full:DisclosureOfExpensesByNatureExplanatory)

21. EXPENSES BY NATURE

The Group presents the statement of comprehensive income by classifying expenses according to their function as part of the “Costs”, “Administrative expenses”, “Selling expenses” and “Exploration expenses” lines. The following additional information is disclosed as required, on the nature of the expenses and their relation to the function within the Group for the fiscal years ended December 31, 2017, 2016 and 2015:


	2017
	Production costs⁽³⁾		Administrative expenses			Selling expenses			Exploration expenses		Total
Salaries and social security taxes		12,548		3,537			1,988			330		18,403
Fees and compensation for services		1,159		2,118	⁽²⁾		544			18		3,839
Other personnel expenses		3,493		374			194			49		4,110
Taxes, charges and contributions		2,215		255			4,172	⁽¹⁾		—		6,642
Royalties, easements and canons		17,630		—			31			31		17,692
Insurance		840		49			85			—		974
Rental of real estate and equipment		5,710		15			518			—		6,243
Survey expenses		—		—			—			214		214
Depreciation of property, plant and equipment		51,607		771			1,134			—		53,512
Amortization of intangible assets		688		125			25			—		838
Industrial inputs, consumable materials and supplies		5,813		35			83			25		5,956
Operation services and other service contracts		12,033		268			905			243		13,449
Preservation, repair and maintenance		20,204		382			458			82		21,126
Unproductive exploratory drillings		—		—			—			1,400		1,400
Transportation, products and charges		8,724		17			5,961			—		14,702
Provision for doubtful trade receivables		—		—			28			—		28
Publicity and advertising expenses		—		545			609			—		1,154
Fuel, gas, energy and miscellaneous		4,759		245			1,219			64		6,287

		147,423		8,736			17,954			2,456		176,569

(1)	Includes approximately 1,612 corresponding to export withholdings.

(2)

Includes 48.8 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 28, 2017, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2016 of 127 and to approve as fees on account of such fees and remunerations for the fiscal year 2017, the approximate sum of 48.3.

(3)	The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 449.


	2016
	Production costs⁽³⁾		Administrative expenses			Selling expenses			Exploration expenses		Total
Salaries and social security taxes		10,228		2,642			1,615			288		14,773
Fees and compensation for services		1,037		1,686	⁽²⁾		436			53		3,212
Other personnel expenses		2,773		347			140			39		3,299
Taxes, charges and contributions		1,861		382			3,399	⁽¹⁾		—		5,642
Royalties, easements and canons		17,114		—			25			39		17,178
Insurance		1,037		41			89			—		1,167
Rental of real estate and equipment		5,097		32			505			2		5,636
Survey expenses		—		—			—			501		501
Depreciation of property, plant and equipment		43,077		714			961			—		44,752
Amortization of intangible assets		499		186			32			—		717
Industrial inputs, consumable materials and supplies		5,732		33			76			18		5,859
Operation services and other service contracts		10,494		242			713			125		11,574
Preservation, repair and maintenance		16,710		343			338			32		17,423
Unproductive exploratory drillings		—		—			—			2,050		2,050
Transportation, products and charges		6,952		9			4,964			—		11,925
Provision for doubtful trade receivables		—		—			169			—		169
Publicity and advertising expenses		—		344			855			—		1,199
Fuel, gas, energy and miscellaneous		4,464		125			895			8		5,492

		127,075		7,126			15,212			3,155		152,568

(1)	Includes approximately 1,317 corresponding to export withholdings.

(2)

Includes 126 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 29, 2016, the General and Extraordinary Shareholders’ Meeting of YPF resolved to ratify the fees corresponding to fiscal year 2015 of 140 and to approve as fees on account of such fees and remunerations for the fiscal year 2016, the approximate sum of 127.

(3)	The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 400.


	2015
	Production costs⁽³⁾		Administrative expenses			Selling expenses			Exploration expenses		Total
Salaries and social security taxes		7,566		2,065			1,207			224		11,062
Fees and compensation for services		775		1,378	⁽²⁾		280			24		2,457
Other personnel expenses		2,303		277			121			42		2,743
Taxes, charges and contributions		1,144		259			2,885	⁽¹⁾		—		4,288
Royalties, easements and canons		11,932		—			17			28		11,977
Insurance		831		38			56			—		925
Rental of real estate and equipment		3,360		33			394			2		3,789
Survey expenses		—		—			—			504		504
Depreciation of property, plant and equipment		25,706		382			597			—		26,685
Amortization of intangible assets		185		117			21			—		323
Industrial inputs, consumable materials and supplies		3,801		27			88			5		3,921
Operation services and other service contracts		6,261		237			546			—		7,044
Preservation, repair and maintenance		14,231		248			322			24		14,825
Unproductive exploratory drillings		—		—			—			1,425		1,425
Transportation, products and charges		4,796		25			3,756			—		8,577
Provision for doubtful trade receivables		—		—			(99	)		—		(99	)
Publicity and advertising expenses		—		395			292			—		687
Fuel, gas, energy and miscellaneous		2,659		105			616			195		3,575

		85,550		5,586			11,099			2,473		104,708

(1)	Includes approximately 1,220 corresponding to export withholdings.

(2)

Includes 140 corresponding to fees and remunerations of the Directors and Statutory Auditors of YPF’s Board of Directors. On April 30, 2015, the General and Extraordinary Shareholders’ Meetings of YPF resolved to ratify the fees corresponding to fiscal year 2014 for 123 and to approve as fees on account of such fees and remunerations for the fiscal year 2015 the approximate sum of 146.

(3)	The expense recognized in the consolidated statement of comprehensive income corresponding to research and development activities amounted to 270.

YPF SOCIEDAD ANONIMA | CIK:0000904851 |

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